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Revenues from Contracts with Customers (Tables) | 12 Months Ended
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Dec. 31, 2022
Revenue from Contract with Customer [Abstract] |
Schedule of Opening and Closing Balances of Receivables, Contract Assets and Contract Liabilities | The opening and closing balances of the Company’s receivables, contract assets and contract liabilities are as follows: Schedule of Opening and Closing Balances of Receivables, Contract Assets and Contract Liabilities
|  | Contract Balances |
|  | Receivables (1) |  |  | Contract Asset |  |  | Contract Liability |
Opening (1/1/2022) |  | $ | 5,298,636 |  |  | $ | - |  |  | $ | 14,508,022 |
Closing (12/31/2022) |  |  | 5,392,779 |  |  |  | - |  |  |  | 16,226,836 |
Increase/(decrease) |  |  | 94,143 |  |  |  | - |  |  |  | 1,718,814 |
|  | Contract Balances |
|  | Receivables (1) |  |  | Contract Asset |  |  | Contract Liability |
Opening (1/1/2021) |  | $ | 4,119,988 |  |  | $ | - |  |  | $ | 13,080,179 |
Closing (12/31/2021) |  |  | 5,298,636 |  |  |  | - |  |  |  | 14,508,022 |
Increase/(decrease) |  |  | 1,178,648 |  |  |  | - |  |  |  | 1,427,843 |
(1) |  | Included in Receivables, net on the consolidated balance sheets
Schedule of Opening and Closing Balances of the Assets and Liabilities | The following table disaggregates the opening and closing balances of the Company’s contract balances. Schedule of Opening and Closing Balances of the Assets and Liabilities
|  | Contract Balances |
|  | Contract Asset |  |  | Contract Liability |
Pre-need merchandise and services |  | $ | - |  |  | $ | 13,722,348 |
At-need specialty merchandise |  |  | - |  |  |  | 785,674 |
Pre-need land sales |  |  | - |  |  |  | - |
Opening (1/1/2022) |  | $ | - |  |  | $ | 14,508,022 |
Pre-need merchandise and services |  | $ | - |  |  | $ | 15,289,901 |
At-need specialty merchandise |  |  | - |  |  |  | 936,935 |
Pre-need land sales |  |  | - |  |  |  | - |
Closing (12/31/2022) |  | $ | - |  |  | $ | 16,226,836 |
|  | Contract Balances |
|  | Contract Asset |  |  | Contract Liability |
Pre-need merchandise and services |  | $ | - |  |  | $ | 12,545,753 |
At-need specialty merchandise |  |  | - |  |  |  | 534,426 |
Pre-need land sales |  |  | - |  |  |  | - |
Opening (1/1/2021) |  | $ | - |  |  | $ | 13,080,179 |
Pre-need merchandise and services |  | $ | - |  |  | $ | 13,722,348 |
At-need specialty merchandise |  |  | - |  |  |  | 785,674 |
Pre-need land sales |  |  | - |  |  |  | - |
Closing (12/31/2021) |  | $ | - |  |  | $ | 14,508,022 |
Schedule of Revenues of the Cemetery and Mortuary Contracts | The following table disaggregates revenue for the Company’s cemetery and mortuary contracts. Schedule of Revenues of the Cemetery and Mortuary Contracts
|  | 2022 |  |  | 2021 |
|  | Years Ended December 31 |
|  | 2022 |  |  | 2021 |
Major goods/service lines |  |  |  |  |  |  |  |
At-need |  | $ | 21,283,237 |  |  | $ | 16,220,541 |
Pre-need |  |  | 5,710,618 |  |  |  | 7,776,772 |
Net mortuary and cemetery sales |  | $ | 26,993,855 |  |  | $ | 23,997,313 |
Timing of Revenue Recognition |  |  |  |  |  |  |  |
Goods transferred at a point in time |  | $ | 16,412,963 |  |  | $ | 16,793,439 |
Services transferred at a point in time |  |  | 10,580,892 |  |  |  | 7,203,874 |
Net mortuary and cemetery sales |  | $ | 26,993,855 |  |  | $ | 23,997,313 |
Reconciliation of Revenues from Cemetery and mortuary contracts to Business Segment Information | The following table disaggregates contract costs that are included in deferred policy and pre-need contract acquisition costs on the consolidated balances sheets. Reconciliation of Revenues from Cemetery and mortuary contracts to Business Segment Information
|  | 2022 |  |  | 2021 |
|  | Years Ended December 31 |
|  | 2022 |  |  | 2021 |
Pre-need merchandise and services |  | $ | 3,780,173 |  |  | $ | 3,688,579 |
At-need specialty merchandise |  |  | 35,371 |  |  |  | 29,688 |
Pre-need land sales |  |  | - |  |  |  | - |
Deferred policy and pre-need contract acquisition costs |  | $ | 3,815,544 |  |  | $ | 3,718,267 |

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